Act Versions

Public Law



To provide additional tax incentives to parents with custodial rights of children for taking and passing a parenting course.


In the United States Senate

SOMETIME

The honorable senator WHOSIT from the great state of  SOMEWHERE, Introduced the following bill;


A BILL

To amend the Internal Revenue Code providing tax incentives to parents with custodial rights of children for taking and passing a parenting course. By doing so, more parents will become empowered with parenting knowledge that will improve the quality of Life, Liberty and the pursuit of Happiness for our youth and pursuant generations.


Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,


SECTION I.   SHORT TITLE

This Act may be cited as the “Federal Parenting Education Act”

‘SEC II. AMEND THE INTERNAL REVENUE CODE

(a) Provide tax incentives to parents with greater than or equal to 50% custodial rights of children ages 0-16.999years.
        (1) Amount and structure of award
            (a) Filing separately, one parenting certificate can be used.
            (b) Filing jointly, two parenting certificates can be used to
            increase the award.
                i) encouraging both parents, with custodial rights, to
                   take the classes.
            (c) separately - award increases the tax deductions by 5%
            not to exceed $500       (These numbers are examples only)
            (d) jointly - award increases the tax deductions by 5%
            not to exceed $800       (These numbers are examples only)

        (2) Requirements for the award
            (a) parents with greater than  or equal to 50% custodial
             rights
            (b) taken, passed and have a certificate of passing on file
             with the IRS from an approved source. Court required
             classes do still qualify.
            (c) Good for three tax years
            (d) certificate number must be supplied on appropriate       
            form  with each filed tax report.
            (e) certificate must have been valid for greater 50% of the
            tax year in question.
        (3) Disqualifications
            (a) award is NOT based upon number of children in
            household.
            (b) Parents with less than 50% custodial rights.
            (c) Parents absent from the home greater than 50% of the
            year due to court actions.
            (d) no custodial child is over the age of 17 for greater than
            50% of the tax year
            (e) alimony payments required and not current.
(4) Each certificates serial number will be reported to the Internal Revenue Service by the supplying organization.


SECTION III. STRUCTURE

(A) Scope and requirements of the parenting course(s).
        (1) Determination of what is taught
            (a) 
            (b) filing for amendment to the curriculum.
        (2) Qualifying organizations for instruction.
        (3) Testing and Reporting parameters.

(c)    Maintenance of parenting awards status
(1) A parenting course certificate is good for three tax years from the date received.
    (a) To maintain awards status ones awards status one can:
        i. Take and pass an online parenting test
        ii. Retake and pass a parenting class.
(2) Person receiving the certificate is responsible for paying for the course(s).
(a) With the exception that families that are on a federal assistance program will be provided a voucher(s) for payment of the courses.
(2) Persons convicted of a felony crime loose their awards status and must recertify to continue.
(3) Persons convicted of a child crime loose their awards status and must recertify to continue.

SECTION IV. PENALTIES 

(A) Persons
    (1) Falsifying information
    (B) Instructing Organizations
        (1) Falsifying information
        (2) Not reporting in a timely manner.


   
SECTION V. FUNDING 
    (1)

SECTION VI. EFECTIVE DATE 
    (1) This act becomes effective one year from the date of it’s adoption as law.